Discussion of "Contagion of accounting methods: evidence from stock option expensing"

被引：2

作者：

Olsson, Per ^{[1
]}

机构：

[1] Duke Univ, Fuqua Sch Business, Durham, NC 27708 USA

来源：

REVIEW OF ACCOUNTING STUDIES | 2010年 / 15卷 / 03期

关键词：

Accounting choice; Contagion; Diffusion; Stock options;

D O I：

10.1007/s11142-010-9134-3

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Reppenhagen (Rev Account Stud, 2010) investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm's accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.

引用

页码：658 / 662

页数：5

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